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The framework for budgetary expenditure of local governments between 1993–2010 and after 2010
79-97Views:499The present study is an analysis of the budgetary expenditures of the Hungarian local governments between 1993 and 2010. One of its main objectives is the presentation of the most significant local public functions. The problem of borrowing and debt management of local governments cannot be ignored in this study. Based on the results of the study it is clear that the operational expenditures were pre-dominant meanwhile the local governments could not dedicate more money to the investment in different domains. The most important failures of the previous system were the unfavourable allocation of duties and the decreasing central support. After the adoption of the new Municipal Law, important financial changes put in place. As a tendency of the past few years it can be stated that the scope of local public tasks is narrowing (e.g. the primary education and the social security system were centralized) whilst the budgetary expenditures of local governments are decreasing. As a main conclusion the author states that the local financial autonomy was reduced during the last years.